Deferred Tax Asset Recoverability and Recognition
First written in FY2024. . Latest entry: FY2026.
The whole theme swung hardest in 2023: 4 of 11 companies on the "Worse" side.
4 other companies' latest entry also says "Other".
- FY2026Decrease in deferred tax assetsAnnual report
「Deferred tax assets ¥432.830 million」
Deferred tax assets decreased from ¥496.478 million at the end of the previous fiscal year to ¥432.830 million. The valuation allowance related to tax loss carryforwards also increased. - FY2026-H1Increase in deferred tax assetsAnnual report
「This was mainly due to increases of ¥47.480 million in construction in progress, ¥94.516 million in investment securities, ¥46.238 million in lease and guarantee deposits, and ¥281.767 million in deferred tax assets.」
Deferred tax assets increased by ¥281.767 million from the end of the previous fiscal year to ¥712.582 million. The trend changed from a decrease in the previous fiscal year to an increase. - FY2025Decrease in deferred tax assetsAnnual report
「Property, plant and equipment and other fixed assets amounted to ¥9,711.039 million, up 1.6% from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥305.798 million in construction in progress and ¥67.306 million in deferred tax assets, offset by increases of ¥382.114 million in buildings and structures, ¥46.924 million in investment securities, and ¥53.938 million in lease and guarantee deposits.」
Deferred tax assets decreased by ¥67.306 million, from ¥563.785 million at the end of the previous fiscal year to ¥496.478 million. The trend changed from an increase in the previous fiscal year to a decrease in the current fiscal year. - FY2025-H1Increase in deferred tax assetsAnnual report
「Property, plant and equipment and other fixed assets amounted to ¥10,127.242 million, up 5.9% from the previous consolidated fiscal year. This was mainly due to increases of ¥47.480 million in construction in progress, ¥94.516 million in investment securities, ¥46.238 million in lease and guarantee deposits, and ¥281.767 million in deferred tax assets.」
Deferred tax assets increased by ¥281.767 million, from ¥563.785 million at the end of the previous fiscal year to ¥845.553 million. The interim income statement recognized negative ¥279.577 million in adjustments to corporate income taxes, etc. - FY2024First statedAnnual report
「This was mainly due to the recognition of deferred tax assets and a negative ¥388.229 million in adjustments to corporate income taxes, etc., following a careful examination of the recoverability of deferred tax assets based on future operating trends.」
The company disclosed deferred tax assets of ¥563.785 million and adjustments to corporate income taxes, etc., of negative ¥388.229 million as the result of examining the recoverability of deferred tax assets based on future operating trends.